Pass a bolt through the BB tool and into the spindle (square taper?).
Tighten the bolt to clamp the tool tightly into the BB cup.
Put a big pipe-wrench on the BB tool and a length of pipe around the wrench handle for extra leverage.
Note if it's left-threading or right-threading and lean on the big lever to unwind the cup.
Having a mate sit on the bike helps to keep it in once place.
Physics - Ya gotta love it.
Some ancient Greek guy once said: "Give me a solid place to stand and a long enough lever and I'll free any seized BB in your shed"